Development of Sustainability Report Research Tren in Indonesia

Abstract

The purpose of this study is to show empirical data regarding the growth of sustainability report research in Indonesia from 2009 to 2021.This study analyzed 44 articles from 21 nationally accredited journals in the Sinta 2 category. We used a charting the field approach by classifying articles based on research topic, method research, research population and external or internal factors that affect the sustainability report. The results of this study indicate that research topics discussing the linkages between financial performance and sustainability reporting in Indonesia have been extensively researched but still show inconsistencies in research results, so they need to be studied further. Furthermore, we also found that quantitative research methods, analytical research methods, public company populations and internal factors that influence sustainability reporting were the most tested by researchers.